???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

SAMMANFATTNINGGenom de skandaler som revisionsbranschen mött har ökande krav på branschen uppkommit. Det kan finnas risker i dagens samhälle som inte existerat eller varit aktuella tidigare men på grund av de förändringar som skett i samhället nu framträtt. Vi ville studera hur revisionsbyråerna förhåller sig till dessa samt hur de finner en väg att hantera dem. Studiens syfte var undersöka om det finns något aktivt arbete med att hantera de risker som är förknippade med accepterandet av klienter, det lyder:Syftet med vår uppsats är att studera om det finns ett aktiv arbete med Risk Management på revisionsbyråerna samt i så fall hur detta går till och vilka risker som de då främst vill undvika vid accepterande av klienter. Vi vill även studera hur revisionsbyråerna hanterar de risker som de väljer att acceptera.Då vi hade uppfattningen att det är ohållbart för revisionsbyråerna att inte på något vis hantera de risker de ställs inför föll det sig troligt för oss at de större byråerna aktivt arbetar med Risk Management.

Every organization goes through the same lifecycle. Through every step in the transformation to a better organization the communication structure changes. In this report there are examples of the communicational disadvantages that is connected to the communicational structure.By choosing to not have a formal communicational design, the manager takes a risk in spreading the information, the interaction, the control and the balance in creativity and constraint.This case organizations problem is that some parts of the organization has made more progress in the communicational structure than other parts. In this case the Collectivity structure has met the Formalized structure.Tha structural differences has came to affect the way of sharing information and it has become a situation where the information about the products is not stored in a safe way from a quality point of view. There is a gap between the two different ways of communicate.In this report I have created a model to identify problems in the communication structure.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..

Bakgrund: Det rådande pensionssystemet i Sverige består av sex så kallade AP-fonder. Genom åren har pensionssystemet flertalet gånger kritiserats för dess låga avkastning.Problem: Vår huvudfråga är att jämföra AP-fondernas risk och avkastning med aktiemarknaden som helhet, detta ska ske med hjälp av två jämförelseindex: MSCI World och SIXRX.Syfte: Syftet med uppsatsen är att jämföra de fyra första AP-fondernas risk och avkastning med aktiemarknaden som helhet under åren 2002-2010.Metod: Vi har använt oss av en kvantitativ metod, genom att samla in information från AP-fondernas årsredovisningar och hemsidor. Vi har samlat in historisk data, som vi sedan har bearbetat och analyserat.Slutsats: De studerade AP-fonderna har presterat sämre än aktiemarknaden..

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Titel: Risk och osäkerhetsfaktorer i årsredovisningen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann Forsström och Mikael Örtenvik Handledare: Fredrik Hartwig Datum: 2012 ? April  Syfte: Syftet med vår studie är att undersöka den frivilliga rapporteringen av risk och osäkerhetsfaktorer i årsredovisningar. Metod: Vi har använt en abduktiv ansats och genomfört en kvalitativ såväl som kvantitativ innehållsanalys av utvalda bolags årsredovisningar. Vi prövar 5 olika hypotester genom multipel regessionsanalys. Vår insamlade data redovisas både i tabell- och textform. Resultat & slutsats: Undersökningen visar att det finns en signifikans i hypotes 5: det finns ett samband mellan ett bolags skuldsättningsgrad och antalet redovisade risker och osäkerheter.  Övriga hypoteser har ingen signifikans och förkastas därmed. Vid genomgången av undersökningsbolagens årsredovisningar finner vi dock att det finns betydande skillnader i redovisningen av risker och osäkerheter mellan de undersökta bolagen.  Förslag till fortsattforskning: Det skulle vara intressant med en jämförelse av bolag som verkar inom samma typ av försäljning t ex.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

It is estimated that 22 000 contaminated areas exist in Sweden today. In order to classify the risk of contaminant migration from these areas and to prioritize which of these contaminated areas should first be treated, the Swedish Environmental Protection Agency (EPA) has designed a method, for the investigation of contaminated areas (MIFO). One of these contaminated areas is the landfill Gräsötippen outside Köping. The landfill has been used by both Yara AB and the Köping municipality between the years 1945 and 1975, and both industrial and household waste have been deposited there. The aim of this report is to survey which contaminants that can be found in the soil and water in the landfill Gräsötippen and to evaluate the migration of these contaminants.

Utvecklingen av magnetkameran har under de senaste 20 åren gått stadigt framåt. Genom att styrkan på magneterna stigit har även riskerna med ferromagnetiska implantat ökat. Ett flertal incidenter har rapporterats, de flesta från USA, men även ett fåtal ifrån Sverige. Incidenterna har orsakats av misstag, exempelvis då felaktighet eller otillräcklig information rörande patienten tillhandahållits. Den här studien ska visa på hur farligt magnetfältet kan vara om man inte är försiktig och alla rutiner inte följs noggrant.